PERANAN KANTOR PELAYANAN DAN PENGAWASAN BEA CUKAI TELUK BAYUR DALAM MENGATASI PEREDARAN ROKOK ILEGAL DAN PITA CUKAI PALSU DI KOTA PADANG

Abstract

One of the main functions of customs as a community protector is to protect the public from the circulation of illegal and dangerous goods. Based on Article 27 paragraph (2) of Law Number 28 of 2022, Cigarette Taxpayers are cigarette factory entrepreneurs/producers and cigarette importers who have a permit in the form of an Excisable Goods Entrepreneur Identification Number. Problem Formulation: 1) How is the implementation of the duties and authority of KPPBC Teluk Bayur in monitoring illegal cigarettes in Padang City? 2) What are the obstacles faced by KPPBC Teluk Bayur in monitoring illegal cigarettes in Padang City? 3) What are the efforts of KPPBC Teluk Bayur to overcome obstacles in monitoring the distribution of illegal cigarettes in Padang City? This type of research uses a sociological juridical approach. Data sources are primary data and secondary data, data collection techniques through interviews, document studies and qualitative data analysis. Research Results: 1) Duties and authorities of the Teluk Bayur Customs Service and Supervision Office in dealing with the circulation of illegal cigarettes in Padang City. 2) The obstacle faced by KPPBC Teluk Bayur in monitoring illegal cigarettes in Padang City is that there is still a lack of public awareness of the dangers of illegal cigarettes. There is still weak supervision and enforcement carried out by the authorities. Insufficient investigative staff in the customs and excise sector. 3) Efforts to overcome obstacles that hinder the effectiveness of monitoring the distribution of illegal cigarettes, one of which is through outreach. programs.